A note on nonlinear taxation in an overlapping generations model

This paper analyses the conditions under which savings should receive special tax treatment. A two–class overlapping generation model is presented, and a simple condition for the taxation or subsidisation of savings is derived and interpreted.

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Year of publication:	1998-08-15
Authors:	Brett, Craig

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Type of publication:	Book / Working Paper
Language:	English
Notes:	Brett, Craig (1998): A note on nonlinear taxation in an overlapping generations model.
Classification:	H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	BASE

Persistent link: https://www.econbiz.de/10015260881